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Practical Income Manual 2019.

Principality of Asturias

Due to personal and family circumstances Relative to habitual residence By donations and donations Other deductible concepts
  • Unpaid foster care over 65 years of age.
  • International adoption.
  • Multiple births or adoptions.
  • Large families.
  • Single parent families.
  • Family foster care for minors.
  • Expenses of descendants in centers from 0 to 3 years old.
  • Acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • Acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
  • Investment in protected habitual residence.
  • For renting the habitual residence.
  • Donation of rural properties in favor of the Principality of Asturias.
  • For certification of sustainable forest management.
  • For acquisition of textbooks and school supplies.